9507.30.40.00 - Valued over $2.70 but not over $8.45 each

This HTS classification, 9507.30.40.00, specifically pertains to fishing reels that fall within a defined value range for customs purposes. These reels are characterized by their function in winding and managing fishing line, and their classification here is determined by their individual worth upon importation or exportation. This category is intended for fishing reels whose customs value is greater than $2.70 per unit but does not exceed $8.45 per unit.

Distinguishing this category from its siblings is crucial for accurate classification. The sibling category 9507.30.20.00 covers fishing reels valued at $2.70 or less each, while 9507.30.60.00 encompasses those valued at over $8.45 each. Therefore, the primary differentiator for this specific code is the precise price point per individual fishing reel.

As this is a leaf node within the HTS structure, there are no further subcategories under 9507.30.40.00. Classification at this level is complete based on the defined value criteria. Importers and exporters should ensure that the declared customs value per fishing reel accurately reflects its individual worth to ensure correct tariff application. This category is part of the broader heading 9507, which covers various fishing tackle, including rods, hooks, and nets.